Learn Trademark Filing Like a Pro. Register Now!
LCI Learning

Share on Facebook

Share on Twitter

Share on LinkedIn

Share on Email

Share More

Judgments and Orders

As per the SC judgment that mere termination of the license of the licensee does not enable the licensee to claim possession unless he sets up a title

 19 January 2012

Daulat Ram Public Trust (hereinafter referred to as „the plaintiff Trust‟) claimed to be the owner of the suit property and as per its case one Mr. Krishan Mohan during the relevant period was its President and Managing Trustee. He had allowed one Pr..

Posted in Civil Law |   4224 hits

Amendment to be made in existing Rule that all dangerous prisoner shall not be taken out of jail in public or private vehicle and information to be given to SP in written

 19 January 2012

On March 23, 2001, a gang of four criminals comprising of Rambabu Gadariya, Dayaram, Pratap and Gopal, while returning from Dabra to Gwalior after attending court, escaped from the police custody. Allegedly, these four criminals escaped with the help..

Posted in Criminal Law |   1632 hits

Modvat credit scheme : allowing credit to the manufacturers for the excise duty: Rule 57-A

 18 January 2012

Facts: The appellant – assessee, a body corporate, are in the business flexible packaging, is engaged in the manufacture of various types of packaging machines, classified under Central Excise Tariff Act, 1985 (for short “the Tariff Act”). - The ass..

Posted in Taxation |   2527 hits

For Extension of service up to the age of 60 years as amended in Rule 20 subject to the fulfillment of certain condition only

 18 January 2012

On February 3, 2004 this Court issued limited notice on the question of not making any provision for judging the suitability of Judicial Officers for the purposes of promotion in the 2003 Rules and relaxation in the age of qualifying service..

Posted in Civil Law |   1092 hits

Filling of appeal in the High Court against order of ITAT have no effect as High Court neither can set aside nor can give stay

 18 January 2012

That on the facts and circumstances of the case, Ld.CIT(A)-VI, Kolkata has erred in law as well as on facts by deleting the addition of excess depreciation claimed of Rs.1,61,95,130/- by relying upon the decision of the Hon’ble ITAT in the case of th..

Posted in Taxation 1 comments |   1555 hits

In case of inheritance if asset were acquired by the previous owner before 1st April 1981 than indexation should be based on the financial year 1981 to 1982

 18 January 2012

This is an appeal filed by the revenue. It is directed against the order passed by the CIT (A) dated 3rd February, 2011 for Assessment Year 2006-07. The grounds of appeal read as under:- On the facts and circumstances of the case, learned CIT (A)..

Posted in Taxation |   1006 hits

Write petition on Insult of the national flag - Flag Code 2002

 17 January 2012

Facts: This writ petition has been filed making grievance that the respondents, namely, Yog Guru Baba Ramdev; Shri Anna Hazare, Mrs. Kiran Bedi and others have, on several occasions insulted the National Flag and violated the norms of waiving of Nat..

Posted in Constitutional Law |   2851 hits

Circular issued for granting incentives creating discrimination among employees in violation of Article 14 and 16 of the Constitution cannot be sustained.

 17 January 2012

The material facts, giving rise to the appeal are as follows:- The FCI was set up with the objective of safeguarding the interest of the farmers, distribution of food grains throughout the country and to maintain a satisfactory level of food grain..

Posted in Civil Law |   1897 hits

If the tax effect involved excluding interest is less than 3 lacs than Revenue cannot prefer appeal against assessee before ITAT

 17 January 2012

We have heard both sides. The CBDT, vide above instruction has clearly laid down that the revenue should not prefer appeals against assessees before ITAT if the tax effect involved in the appeal, excluding interest, is less than Rs. 3 lacs. The tax p..

Posted in Taxation |   1014 hits

Order passed in breach of principle of natural Justice is to be quashed or set-aside

 17 January 2012

The Ld. Commissioner of Income Tax (Appeals) [hereinafter referred to as “CIT (A)”] erred in passing the order dated 22.03.2010 upholding the order of the Ld. AO without affording the Appellant proper opportunity of being heard. Therefore, the order ..

Posted in Taxation |   1330 hits

Where separate books of accounts are not maintained by the assessee for providing separate service than exemption under sec 10(23C)(iv) is not available

 17 January 2012

The ld. Commissioner of Income — tax (Appeals), ! XXXIII, Mumbai [“ld. CIT (A)”], erred in not adjudicating the ground raised by the Appellant challenging the action of the Assessing Officer [“A.O.”] in reassessing the income of the Appellant by invo..

Posted in Taxation |   1371 hits

Arushi-hemraj murder case ( sec 190 (1)(b) Cr.P.C) - Cognizance on the basis of circumstantial evidences

 17 January 2012

The case arises out of murder of a young girl namely, ‘Aarushi’ in her own residence and also the murder of one Hemraj, a domestic help. The prime suspect in the murder was Mr and Mrs talwar ( Parents of the deceased girl arushi ), Initially, the inv..

Posted in Criminal Law |   2638 hits

Notification issued in exercise the power under sec 24 can not override the right given under human right

 16 January 2012

These appeals have been filed by the Chief Information Commissioner, Manipur and one Mr. Wahangbam Joy kumar impugning the judgment dated 29th July 2010 passed by the High Court in Writ Appeal Nos. 11 and 12 of 2008 in connection with two Writ Petiti..

Posted in Civil Law 1 comments |   1485 hits

An HUF can not enter into partnership but the manager or Kurta acting on behalf of HUF can enter into a valid partnership

 16 January 2012

The respondent filed the suit for recovery of `5,89,434/- towards agent commission against the appellants claiming himself to be an agency of defendant No.3 (in the suit) an Italian Company, in India. Appellants floated a global tender for purchase o..

Posted in Corporate Law |   2106 hits

Written off of sundry parties may not cause initiation of penalty under sec 271(1)(c) of IT Act

 16 January 2012

Facts in brief as emerged from the corresponding assessment order passed u/s.143(3) of the I.T. Act, 1961 dated 31/01/2006 and the penalty order passed u/s.271(1)(c) of the I.T.Act, 1961 dated 31/03/2008 were that the addition in respect of write off..

Posted in Taxation |   1196 hits

Rule 8D is not applicable on the Assessment year before Rule 8D come in to force

 13 January 2012

After hearing the rival submissions and on careful perusal of materials available on record keeping in view of the fact that since the assessment year involved in this appeal is relating to A.Yr. 2004-05 as per the decision of the Hon’ble Bombay High..

Posted in Taxation |   1153 hits

Declaration made under sec 6 of LA Act is to be set aside if appearing is not given under sec 5A to the appellant which is substantive right of appellant.

 13 January 2012

The appellant, which is a private limited company was entrusted by seventeen joint owners of the premises known as “Industry House” at No.10, Camac Street, Calcutta – 700 017 (for short, ”the said premises”), to look after the day -to- day management..

Posted in Civil Law |   1399 hits

In preparation of Tenancy Agreement all factors should be taken in to consideration which can increased the cost

 13 January 2012

Whether the Haryana Housing Board (for short, `the Board’) could ignore the time limit of 7 years specified in clause 2(w) of the Hire Purchase Tenancy Agreement executed by the appellants as per the requirement of Regulation 11(4) of the Housing Boa..

Posted in Civil Law |   1205 hits

Transfer Petition filed under sec 9of Hindu marriage Act is to be allowed and transfer the same along with all the records

 13 January 2012

On 6th December, 2008, the Respondent No.1, husband, filed an application under Section 9 of the Hindu Marriage Act, 1955 (Case No.609 of 2008) against the Petitioner, for restitution of conjugal rights. Unable to bear the shock of the incidents, whi..

Posted in Criminal Law |   4325 hits

Until and unless there was actual expenditure for earning the exempted income there could not be any disallowance under sec 14A

 11 January 2012

The short issue involved in these appeals is: whether common expenses incurred by an assessee can be allocated towards taxable and non-taxable income under the provisions of Section 14A of the Income Tax Act, 1961 (hereinafter referred to as the „I.T..

Posted in Taxation |   1253 hits